SA100 redundancy??

[mutantpoodle]

cannot see for looking!!!

online SA100 where does one show a 'redundancy' payment...
its non taxable as not large
but i cannot see any obviousl place to put it????

or maybe its not required...though that seems unlikely..as unable to see a place to put it if it WAS large!!

i know i will ring HMRC tomorrow if no replies...but asking you experts likely to be quicker!!

TIA

[DrBunsenHoneydew]

cannot see for looking!!!

online SA100 where does one show a 'redundancy' payment...
its non taxable as not large
but i cannot see any obviousl place to put it????

or maybe its not required...though that seems unlikely..as unable to see a place to put it if it WAS large!!

i know i will ring HMRC tomorrow if no replies...but asking you experts likely to be quicker!!

TIA

You need the Additional information Form SA101 which has a section for this.

[PinkDalek]

They are reported on the online equivalent of the paper SA101 Additional Information pages (the latter and notes as below):

https://assets.publishing.service.gov.u ... 1-2018.pdf

https://assets.publishing.service.gov.u ... s-2018.pdf

Page Ai 2 Box 9 first section up to and including £30,000.
Page Ai 2 Box 5 etc first section for the amount received over and above £30,000

Looks like you should report whether or not your employer has allowed the exemption.

[pochisoldi]

Also, if you haven't made use of the £30k allowance, make sure you report every payment which is related to redundancy, even if your employer insists its taxable:
Examples:
* Health insurance cover which extends beyond the last date of employment . (Pro-rate any P11D figure) (EIM12815)
* Matching shares issued early under an unapproved share scheme as a "good leaver"

PochiSoldi

[mutantpoodle]

re post by Pochisoldi

what about holiday pay?
and PILN...pay in lieu of notice

employer shows as taxable..(and tax has been deducted on final payslip!!??

re SA 101
in doing the SA100 online a section for 'other income comes up
and that take to various options one of which is redundancy payments
it may be a #'101' but it doesnt say so...

[pochisoldi]

re post by Pochisoldi

what about holiday pay?
and PILN...pay in lieu of notice

employer shows as taxable..(and tax has been deducted on final payslip!!??

re SA 101
in doing the SA100 online a section for 'other income comes up
and that take to various options one of which is redundancy payments
it may be a #'101' but it doesnt say so...

In short:
Holiday pay is not a redundancy payment (you would have got it if you had been sacked for cause, or if you resigned, and left on the same day as you were made redundant)
PILON - I would say if your employer has deducted tax and NI, then it's not a redundancy payment. If they did not deduct tax and NI, then it is.

Long version:
Holiday pay is absolutely not redundancy pay, it is normal taxable pay as it is "a payment received under the terms and conditions of service."

Quoting from https://www.gov.uk/hmrc-internal-manual ... l/eim12975
Where a PILON is given instead of notice, how it is taxed depends on when the employment was terminated and the payment was received (see EIM13874) and whether it is contractual (see EIM12976), customary (see EIM12977) or a payment of damages (see EIM12978).


I've had two redundancy situations, and in both cases I took the I take the easy route out, rather than decoding what happened in my situation, I simply took the view that an employer has an incentive to make it redundancy, because then they don't have to pay 13.8% employers NI. So I worked on the basis if it wasn't taxable, the employer would have sorted it out so they didn't have to pay extra NI. If they couldn't avoid the NI, then it stands that I can't avoid the tax.
As I understand it any "in lieu of notice" payments paid post 6th April are treated as taxable anyway.

Most (if not all) employers aren't clued up about P11D benefits which extend post employment, and know even less about unapproved share schemes.
They also have no incentive to provide/pay for free tax advice to people who are being offloaded, so it becomes a case of the employee doing self assessment.

PochiSoldi

[mutantpoodle]

many thanks Pochi

i work on similar theories

if the company can save money them it will do so

so as you say
if non taxable means a saving to company then make it so!

and vice versa

thanks again